Notes to SEFA
Title: Pass-Through Awards
Accounting Policies: Expenditures for direct costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in Uniform Guidance, as applicable. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The categorization of expenditures by program included in the Schedule is based upon the Assistance Listing Number (ALN). The Medical Center has elected to use the de minimis cost rate of 10% as allowed under the Uniform Guidance. No grant monies expended and reported within the Schedule were passed-through to subrecipients.
De Minimis Rate Used: Y
Rate Explanation: The Medical Center has elected to use the de minimis cost rate of 10% as allowed under the Uniform Guidance.
The Medical Center receives certain federal awards in the form of pass-through awards. Such amounts received as pass-through awards are specifically identified on the Schedule.
Title: United States Department of Health and Human Services – Healthcare for the Homeless
Accounting Policies: Expenditures for direct costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in Uniform Guidance, as applicable. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The categorization of expenditures by program included in the Schedule is based upon the Assistance Listing Number (ALN). The Medical Center has elected to use the de minimis cost rate of 10% as allowed under the Uniform Guidance. No grant monies expended and reported within the Schedule were passed-through to subrecipients.
De Minimis Rate Used: Y
Rate Explanation: The Medical Center has elected to use the de minimis cost rate of 10% as allowed under the Uniform Guidance.
The Schedule includes expenditures totaling $1,505,218 being reported under the United States Department of Health and Human Services – Health Center Program Cluster ALNs 93.224 and 93.527. In accordance with the 2024 OMB Compliance Supplement, the Medical Center's expenditures were incurred during the year ended September 30, 2024 and are, therefore, reported on the Schedule for the year ended September 30, 2024. During the audit process, it was determined that a portion of the total expenditures reported on the Schedule for the year ended September 30, 2024 were incurred during the year ended September 30, 2023 but were excluded from the Schedule for the year ended September 30, 2023. These excluded expenditures relate to the major program audited in 2024 and have been included in the Schedule for the year ended September 30, 2024.